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All Journal Jurnal Ekonomi
Pipiet Niken Aurelia
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis University Nusa Nipa

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ENVIRONMENTAL ACCOUNTING: AN EFFORT TO MAKE SUSTAINABLE BUSINESS Paulus Libu Lamawitak; Wilhelmina Mitan; Siktania Maria Dilliana; Pipiet Niken Aurelia
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

This research is a descriptive study aimed at discussing the role of accounting in efforts to improve environmental sanitation. The environment referred to here is the environment in which a company or business organization operates and the general environment experiencing degradation in sanitation. This study uses a qualitative descriptive method with a literature study approach, drawing upon various sources and references such as journals and textbooks. This literature-descriptive study indicates that accounting plays a significant role in the existence of a healthy and sustainable environment. Accounting provides room for the costs of improving environmental performance. A healthy environment will have an impact on the sustainability of more robust and healthy business activities.